Louise Fjord Kjærsgaard
Director and Assistant Professor, Ph.D.
E-mail: lfk@corit.dk
Mobile: +45 51 21 05 20
Louise is specializing in international tax, corporate tax and the tax consequences of the digital economy, including blockchain technology, cloud computing and 3D printing.
Professional experience
2018 – Senior Associate, CORIT Advisory P/S
2018 – Visiting PhD., International Tax Program, New York University School of Law, New York, USA
2015 – 2018 Associate, CORIT Advisory P/S
Education
2017 – Ph.D. Fellow, Copenhagen Business School, Frederiksberg
2016 – Master of Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
2015 – London School of Economics and Political Science, Advanced Corporate Finance, United Kingdom
2014 – Bachelor of Science in Business Administration and Commercial Law, Copenhagen Business School, Frederiksberg
Publications
2021
- “Den skatteretlige omgåelsesklausul”, Ex Tuto, 2021, co-authors: Jakob Bundgaard & Michael Tell.
- “Taxation and Value Creation”, IFBD, 2021, Chapter 17, p. 341-352.
- “The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States”, Intertax (vol. 49, issue 8/9), 2021.
2020
- “Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings”, Intertax, Volume 48, Issue 10, 2020, p. 879-903.
- “Taxable Presence and Highly Digitalized Business Model”, Tax Notes International, Vol. 97, No. 9, 2020, (30 pages), co-author: Jakob Bundgaard.
2019
- “Transfer Pricing – Status på skønsmæssige ansættelser”, R&R 2019, no. 11, p. 62 (11 pages), co-authors: Henrik Guldhammer Nielsen and Michael Tell.
- “Status på OECD’s arbejde vedrørende digitaliseringen af økonomien – fra et fokus på tech-giganter til forslag om global minimumsbeskatning af virksomheder, der opererer internationalt”, SR.2019.0346, SR-Skat, (10 pages).
- “Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service”, World Tax Journal, 2019 vol. 11, issue 3, (25 pages).
- “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”, Intertax, 2019, vol. 47, issue 5 and 7, (15 pages), co-author: Autilia Arfwidsson.
- “Status på omgåelsesklausulen i ligningslovens § 3”, Skat Udland, 2019, 172 (10 pages), co-authors: Jakob Bundgaard and Michael Tell.
2018
- “Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User”, Nordic Journal of Commercial Law, 2018, (26 pages), co-author: Peter Koever Schmidt.
- “Uklarhed om kryptovaluta-beskatning kalder på ny lovgivning”, Børsen 11. april 2018, (3 pages), co-author: Katja Dyppel Weber.
- “Koncernfinansiering i lyset af negative renter – en analyse af reglerne om transfer pricing og rentefradragsbegrænsning”, SR-skat, 2018, SR.2018.308, (6 pages), co-authors: Katja Dyppel Weber and Michael Tell.
- “First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation – Guiding Principles for EU Member States”, Intertax, 2018, (9 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
- “Knudrede skatteregler udfordrer potentialet i ICO’s”, Børsen, 2018, (4 pages), co-author: Jakob Bundgaard.
- “Stadig usikkerhed om skat på bitcoin efter melding fra Skatterådet”, Børsen 14. marts 2018, (4 pages), co-author: Katja Dyppel Weber.
- “Skattemæssig behandling af virtuelle valutaer”, TfS, 2018, 1, Karnov Group, (12 pages), co-author: Katja Dyppel Weber.
2017
- c”Afståelsesbeskatning ved flytning af DEMPE-funktioner”, TfS, 2017, 50, Karnov Group, (4 pages), co-author: Jakob Bundgaard.
- “Kommentarer til den første afgørelse om den danske omgåelsesklausul”, Skat Udland 2017, 228, (7 pages), co-authors: Jakob Bundgaard and Lars Bo Aarup.
2016
- “Kvalifikation af betalinger for cloud computing efter OECD’s modeloverenskomst”, SKAT Udland 2016/11, (12 pages), co-author: Jolande Lærke Jørnsgård.